2014-11-14T10:33:53-07:00 2013-12-31 990 2013-01-01 366103388 THE NATIONAL RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION NATI 2023315900 2055 L Street NW Suite 702 Washington DC 200364957 MARVIN IRBY CFO 3127156757 2014-11-14 2013 2015-11-30 17:44:51Z X Dawn M Sweeney 2055 L Street NW Suite 702 Washington DC 20036 25773797 0 X www.nraef.org X 1952 IL The Foundation's mission is to serve as a philanthropic foundation of the National Restaurant Association to enhance the restaurant and foodservice industry's service to the public through education, promotion of career opportunities and community engagement. 29 29 31 29 0 0 3177109 4803564 241285 205897 708962 2526014 3669541 3087476 7796897 10622951 1915157 1584898 0 0 1761243 2017232 0 0 1331492 3692080 4526170 7368480 8128300 428417 2494651 23144772 25276457 1762279 1930309 21382493 23346148 X As the philanthropic foundation of the National Restaurant Association, we enhance the industry's service to the public through education, promotion of career opportunities and community engagement. 1 0 4798344 1584898 203647 The NRAEF provides grants and scholarships to students and teachers in the foodservice industry. The NRAEF is the philanthropic foundation of the National Restaurant Association and exists to enhance the restaurant industry's service to the public. NRAEF's ProStart program reaches more than 95,000 students at 1,700 high schools in 47 states, Guam and 14 U.S. military bases, at home and abroad. We have awarded more than $15.8 million in scholarships since 1997. 389520 31000 2250 National Restaurant Association Educational Foundation's annual industry awards: The Faces of Diversity American Dream Award annually honors individuals who embody the American Dream, and have achieved success through perseverance and determination. The Restaurant Neighbor Award celebrates and highlights the outstanding charitable service performed by restaurant operators. The award promotes restaurants' roles as cornerstones of their communities, and highlights their efforts to improve quality of life. 0 0 0 5187864 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 1 55 0 1 31 1 0 0 0 0 0 1 1 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT DC FL GA HI IL IN KS KY MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC SD TN UT VA WA WI WV X Caelie Skalniak 3127156765 175 W Jackson Blvd Suite 1500 Chicago IL 606042814 Denise Fugo Chair 5 0 X X 0 0 0 Michael Gibbons Vice Chair 5 4 X X 0 0 0 Michael Hickey Treasurer 5 2 X X 0 0 0 Frank J Puleo Trustee 2 2 X 0 0 0 William Barry Trustee 2 0 X 0 0 0 Jerald W Chesser Trustee 2 0 X 0 0 0 Marshall Conrad Trustee 2 7 X 0 0 0 John Crawford Trustee 2 7 X 0 0 0 Jeffery W Davis Trustee 2 2 X 0 0 0 Lorna Donatone Trustee 2.00 2 X 0 0 0 Sam J Facchini Trustee 2 2 X 0 0 0 Philip Friedman Trustee 2 2 X 0 0 0 Gregory Hamer Trustee 2 0 X 0 0 0 Franco Harris Trustee 2 0 X 0 0 0 J Stan Harris Trustee 2 0 X 0 0 0 Philip Hickey Trustee 2 7 X 0 0 0 Rosalyn Mallet Trustee 2 4.00 X 0 0 0 Joyce Mazero Trustee 2 0 X 0 0 0 Robert McAdam Trustee 2 2 X 0 0 0 Craig Reed Trustee 2 2 X 0 0 0 Timothy Ryan Trustee 2 0 X 0 0 0 Walter Scheib Trustee 2 0 X 0 0 0 William Sewell Trustee 2 2 X 0 0 0 Sally Smith Trustee 2 2 X 0 0 0 Sandy Solmon Trustee 2 0 X 0 0 0 Joseph G Taylor Trustee 2 2 X 0 0 0 Dale Venturini Trustee 2 0 X 0 0 0 Robert Wong Trustee 2 2 X 0 0 0 Kevin Yost Trustee 2 0 X 0 0 0 Robert Alan Gifford Executive VP Philanthropic Initiatives 20 20 X 185164 185163 178335 Katherine Schieffelin Senior VP and Chief Development Officer 40 0 X 202226 0 44148 Wendi Safstrom VP Educational Programs 40 0 X 143163 0 30007 Penelope M Papantonopoulos Director of Administration 40 0 X 118956 0 15507 649509 185163 267997 3 0 1 0 Pebble Beach Resorts P O Box 1418 Pebble Beach CA 93953 Golf event facility expenses 365000 James G Davis Construction Co 12530 Parklawn Drive Suite 100 Rockville MD 20852 Building Contractor 240321 Marriott Business Services P O Box 402642 Atlanta GA 30384 ProStart Invitational facility expenses 236551 Fish Consulting LLC 2001 Hollywood Blvd Suite 310 Hollywood FL 33020 Marketing Consulting 172492 Sutherland Asbill & Brennan LLP 700 Sixth St NW Suite 700 Washington DC 20001 Legal 149666 6 0 0 838000 0 0 3965564 151779 4803564 Program Event Registration 813910 205897 205897 0 0 0 0 0 0 205897 488208 0 0 488208 0 0 0 0 3394015 0 0 3394015 0 0 16612613 0 14571993 2814 2040620 -2814 2037806 0 0 2037806 269500 838000 576039 -306539 0 -306539 0 10622951 205897 0 5613490 X 762500 762500 822398 822398 372370 0 185614 186756 1087243 648437 87331 351475 0 452084 229708 52377 169999 105535 53715 7234 44586 0 297642 5401 292241 26382 26382 170072 170072 1067144 909991 103115 54038 130610 118844 4798 6968 256242 196068 22761 37413 19964 19964 336687 140156 90017 106514 1004649 803986 199264 1399 800 800 198718 198718 Shared Services 910205 495310 48891 366004 Services & Maintenance 18080 0 13705 4375 Bad Debts Expenses 2515 1350 0 1165 Restructuring Expenses 86460 0 86460 0 8128300 5187864 1608944 1331492 1261132 655795 532574 185694 851950 2115391 206883 197052 3863806 400744 416842 3463062 19857294 18642193 18097 17270 23144772 25276457 1437822 1726170 175700 95050 148757 109089 1762279 1930309 X 12434847 11387808 823450 3084354 8124196 8873986 21382493 23346148 23144772 25276457 2494651 -650631 119635 0 0 0 X 0 1 X 1 0 X X X X 0 0 0 National Restaurant Association 361525480 9 1 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10753556 545791 1177908 147500 0 170072 12159683 10053397 128500 925817 197945 0 156213 10753556 10036613 129500 249595 206472 0 155839 10053397 8756482 138375 1211374 69618 0 135883 9900730 7640282 58000 1241706 97400 0 86106 8756482 0 0.75 0.25 0 0 0 0 0 0 2854057 24248 2829809 0 0 0 0 0 984263 376496 607767 0 25486 0 25486 3463062 Rent Abatement 109089 109089 X 10497922 -650631 119635 0 0 -530996 11028918 170072 -576039 -405967 10622951 8534267 0 0 0 0 0 8534267 170072 -576039 -405967 8128300 Schedule D, Part V, Line 4 The endowment funds are used to provide scholarships, as part of the Foundation's mission to enhance the industry's service to the public through education, promotion of career opportunities and community engagement. Schedule D, Part X, Line 2 The accounting standard on Accounting for Uncertainty in Income Taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Foundation and various positions related to the potential sources of unrelated business taxable income. There were no unrecognized tax benefits identified or recorded as liabilities during the reporting periods covered by these financial statements. The Foundation files Form 990 in the U.S. federal jurisdiction and a related return in the State of Illinois. Tax eturns filed by the Foundation generally are subject to examination by U.S. and state taxing authorities for years after 2009. Schedule D, Part XI, Line 4b Direct Golf event expenses -$576,039 Schedule D, Part XII, Line 4b Direct golf event expenses -576,039. Golf Leadership Classic 1227135 957635 269500 0 0 353601 36245 2436 183757 0 0 1227135 957635 269500 0 0 353601 36245 2436 183757 576039 -306539 1 Alabama Restaurant Association Education Foundation 618 Market Place Montgomery AL 36124 630977617 501(c)(3) 17500 0 FMV ProStart Program Alaska CHARR 1503 W 31st Avenue Suite 202 Anchorage AK 99503 061663010 501(c)(6) 17500 0 FMV ProStart Program Arkansas Hospitality Association 630 South Pulaski Little Rock AR 72201 710441069 501(c)(6) 17500 0 FMV ProStart Program California Restaurant Association Education Foundation 621 Capitol Mall Suite 2000 Sacramento CA 95814 953676330 501(c)(3) 17500 0 FMV ProStart Program Colorado Restaurant Association Education Foundation 430 E 7th Avenue Denver CO 80203 742488379 501(c)(3) 17500 0 FMV ProStart Program Connecticut Hospitality Education Foundation 38 Hungerford Suite 40 Hartford CT 06106 100000594 501(c)(3) 17500 0 FMV ProStart Program Delaware Restaurant Association 168 Elkton Road Suite 207 Newark DE 19711 510248572 501(c)(6) 17500 0 FMV ProStart Program Florida Restaurant and Lodging Association Education Foundation P O Box 1779 Tallahassee FL 32302 596194391 501(c)(3) 17500 0 FMV ProStart Program Georgia Hospitality Education Foundation 1579 Monroe Drive Suite 224 Atlanta GA 30324 582340138 501(c)(3) 17500 0 FMV ProStart Program Illinois Restaurant Association Education Foundation 33 West Monroe Suite 250 Chicago IL 60603 363271510 501(c)(3) 17500 0 FMV ProStart Program Indiana Hospitality & Tourism Foundation 200 S Meridian St Suite 350 Indianapolis IN 46225 352052084 501(c)(3) 17500 0 FMV ProStart Program Iowa Restaurant Association Education Foundation 8525 Douglas Des Moines IA 50322 420637480 501(c)(3) 17500 0 FMV ProStart Program Kansas Restaurant and Hospitality Association Education Foundation 3500 N Rock Road Building 1300 Wichita KS 67226 480533202 501(c)(3) 17500 0 FMV ProStart Program Louisiana Restaurant Association Education Foundation 2700 N Arnoult Road Metairie LA 70002 721318297 501(c)(3) 17500 0 FMV ProStart Program Maine Restaurant Association Education Foundation P O Box 5060 Augusta ME 04332 010421242 501(c)(3) 17500 0 FMV ProStart Program Massachusetts Restaurant Association 333 Turnpike Road Suite 102 Southborough MA 01772 041591041 501(c)(6) 17500 0 FMV ProStart Program Michigan Restaurant Association Education Foundation 225 W Washtenaw Lansing MI 48933 382979910 501(c)(3) 17500 0 FMV ProStart Program Minnesota Hospitality Education Foundation 305 Roselawn Avenue Maplewood MN 55117 710971013 501(c)(3) 17500 0 FMV ProStart Program Mississippi Hospitality Restaurant Association Education Foundation 130 Riverview Drive Suite C Flowood MS 39232 640877555 501(c)(3) 17500 0 FMV ProStart Program Missouri Restaurant Association Education Foundation P O Box 415044 Kansas City MO 64141 436222757 501(c)(3) 17500 0 FMV ProStart Program Montana Restaurant Association Education Foundation 1645 Parkhill Drive Suite 602 Billings MT 59102 201974197 501(c)(3) 17500 0 FMV ProStart Program Nebraska Restaurant Association Education Foundation 1610 S 70th Street Lincoln NE 68506 470826728 501(c)(3) 17500 0 FMV ProStart Program Nevada Restaurant Association Education Foundation 1500 E Tropicana Ave Suite 114A Las Vegas NV 89119 942860376 501(c)(3) 17500 0 FMV ProStart Program New Hampshire Restaurant and Lodging Association 341 London Road Unit 3 concord NH 03301 020216783 501(c)(6) 17500 0 FMV ProStart Program New Jersey Restaurant Association Education Foundation 126 W State Street Trenton NJ 08608 223549761 501(c)(3) 17500 0 FMV ProStart Program New Mexico Hospitality Industry Education Foundation 9201 Montgomery Blvd Suite 602 Albuquerque NM 87111 200384367 501(c)(3) 17500 0 FMV ProStart Program New York State Restaurant Association Education Foundation 409 New Karner Road Albany NY 12205 141817369 501(c)(3) 17500 0 FMV ProStart Program North Carolina Hospitality Education Foundation 6036 Six Forks Road Raleigh NC 27609 810618683 501(c)(3) 17500 0 FMV ProStart Program Ohio Restaurant Association Education Foundation 1525 Bethel Road Suite 301 Columbius OH 43220 311739154 501(c)(3) 17500 0 FMV ProStart Program Oklahoma Restaurant Association 3800 N Portland Ave Oklahoma City OK 73112 730383792 501(c)(6) 17500 0 FMV ProStart Program Oregon Restaurant & Lodging Education Foundation 8565 SW Salish Lane Wilsonville OR 97070 931062729 501(c)(3) 17500 0 FMV ProStart Program Maryland Restaurant Association of Education Foundation 6301 Hillside Court Columbia MD 21046 521881151 501(c)(3) 17500 0 FMV ProStart Program Rhode Island Hospitality Education Foundation 94 Sabra Street Cranston RI 02910 050479089 501(c)(3) 17500 0 FMV ProStart Program South Carolina Hospitality and Tourism Education Foundation P O Box 7577 Columbia SC 29202 571126165 501(c)(3) 17500 0 FMV ProStart Program South Dakota Retailers Association P O BOX 638 Pierre SD 57501 460181800 501(c)(6) 17500 0 FMV ProStart Program Tennessee Hospitality Education Foundation 475 Craighead Street Nashville TN 37204 620381125 501(c)(3) 17500 0 FMV ProStart Program Texas Restaurant Association P O Box 1429 Austin TX 78767 742732907 501(c)(6) 17500 0 FMV ProStart Program Utah Restaurant Association Education Foundation 5645 Waterbury Way Salt Lake City UT 84121 870663248 501(c)(3) 17500 0 FMV ProStart Program Virginia Hospitality and Travel Association Education Foundation 2101 Libbie Avenue Richmond VA 23230 541487901 501(c)(3) 17500 0 FMV ProStart Program Washington Restaurant Association Education Foundation 510 Plum Street SE Suite 2000 Olympia WA 98501 911686716 501(c)(3) 17500 0 FMV ProStart Program West Virginia Hospitality and Travel Association Education Foundation P O Box 3974 Charleston WV 25339 550774131 501(c)(3) 17500 0 FMV ProStart Program Wisconsin Restaurant Association Education Foundation 2801 Fish Hatchery Road Fitchburg WI 53713 391557486 501(c)(3) 17500 0 FMV ProStart Program Wyoming Lodging and Restaurant Association Education Foundation P O Box 1003 Cheyenne WY 82003 830326185 501(c)(3) 17500 0 FMV ProStart Program Pennsylvania Restaurant & Lodging Association 100 State Street Harrisburg PA 17101 231257570 501(c)(6) 10000 0 FMV ProStart Program 35 9 Educators Scholarship 58 108000 0 FMV Undergraduate Scholarshp 826 714398 0 FMV Schedule I, Part I, Line 2 In 2013, the Foundation awarded funds to various state restaurant associations to benefit ProStart programs. State Restaurant Associations participating were required to submit a Fund Request Form which specified how the funds would benefit projects related to the ProStart Program in their state. Once approved, any changes in use of funding, period of expenditure, and key personnel were required to be approved in advance by the Foundation. Mid-Year and Final Project Summaries, describing results, metrics and evaluation of the use of funds were required by specified deadlines. X X X X X 0 0 0 0 0 0 0 1 0 Robert Alan Gifford Executive VP Philanthropic Initiatives 160739 160738 21500 21500 0 0 74084 74083 14634 14634 270957 270955 21500 21500 Katherine Schieffelin Senior VP and Chief Development Officer 202226 0 0 0 0 0 36831 0 7317 0 246374 0 0 0 Wendi Safstrom VP Educational Programs 135731 0 7432 0 0 0 22690 0 7317 0 173170 0 7432 0 Schedule J, Part I, Line 3 A Compensation Committee comprised of Board members meets annually to review compensation of its Executive VP, Philanthropic Initiatives, paid through a shared service agreement with the National Restaurant Association. No members of the compensation committee have a conflict of interest with respect to the compensation arrangement. Schedule J, Part I, Line 7 All executive bonuses are reviewed by the Compensation Committee. The Executive VP, Philanthropic Initiatives National Restaurant Association's bonus is reviewed by its Compensation Committee. X Food and Supplies 9 151779 FMV 0 0 1 0 Schedule M, Part I, Lines 25-28 Column B represents the number of contributions Form 990, Part III, Line 2 See Part III, 4b. Form 990, Part VI, Section B, Line 11b The Foundation's governing body consists of 29 individual members. Form 990 is reviewed by the governing body's leadership which includes the following positions: Officers of the Association, including the Chairman, Vice Chairman, and Treasurer and the Chairman and Vice Chairman of the Audit Committee of the Board. The 2013 Form 990 was distributed and reviewed by this leadership group prior to filing. Form 990, Part VI, Section B, Line 12c Officers and trustees are required to disclose conflict of interests annually to the Chair of the Board of Trustees. For each interest disclosed to the Chair, the Chair will determine whether to: (a) take no action; (b) assure full disclosure to the Board of Trustees and other individuals covered by this policy; (c) ask the person to recuse from participation in related Foundation discussions or decisions; or (d) ask the person to resign from the Foundation position, or, if the person refuses to resign, become subject to possible removal in accordance with removal procedures in the Foundation Bylaws. The President and CEO and CFO monitor proposed or ongoing transactions for conflicts of interest and disclose them to the Chair in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred. Form 990, Part VI, Section B, Line 15 A Compensation Committee comprised of Board members meets annually to review compensation of its VP, Philanthropic Initiatives, paid through a shared service agreement with the National Restaurant Association. No members of the compensation committee have a conflict of interest with respect to the compensation arrangement. Form 990, Part VI, Section C, Line 19 The Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public on an appointment basis at its offices in Chicago. Form 990, Part IX, Line 11g Program outsourced labor included event programming support, ProStart program evaluation, restaurant skills research and ProStart competition documentary production. General Administrative outsourced labor included communications and social media marketing consulting, and temporary staffing. Fundraising expenses included temporary staffing and grant solicitation consulting. National Restaurant Association 2055 L Street NW Washington DC 20036 361525480 To lead America's restaurant industry into a new era promoting the restaurant industry IL 501(C)(6) N/A 0 National Restaurant Association Military Foundation 2055 L Street NW Washington DC 20036 320376712 To assist and support the National Restaurant Association in implementing military hospitality acti DC 501(C)(3) 11a N/A 0 National Restaurant Association Services Inc 175 W Jackson Blvd Suite 1500 Chicago IL 60604 361525480 Marketing Services IL N/A C 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 1 National Restaurant Association m 1012767 agreement National Restaurant Association n 159627 Agreement National Restaurant Association p 1907222 FMV National Restaurant Association s 3394015 Contract National Restaurant Association h 2475973 Contract National Restaurant Association k 159627 Agreement National Restaurant Association c 130000 Cash value.